Tsiatkovska O. Accounting and analysis of calculations with the employees of banks

Theoretical and practical aspects of accounting and analysis of calculations with the employees of banks are researched in this work, and developed recommendations for improvement of methodical positions accounting calculations with the employees. Supplemented and improved procedures for submitting information on payments to employees of banks in financial reporting by clarifying articles Notes to the financial statements. On the basis of theoretical generalization essence of "receivables for calculations with the employees of the banks", "accounts payable for calculations with the employees of banks," "debtors in calculations with employees of banks", "lenders in calculations with employees of banks" economic essence the definition of "calculations with employees of banks". Generalized approach to displaying information regarding calculations with the employees on accounts by improving their analytical reflection. The structure of the analytical accounts and according to the draft plan which formed the analytical accounts using generalized classification calculations with the employees of banks. Identified and improved analysis of the main vectors of calculations with the employees of banks by adding additional analysis tools coefficients and accented principles of analysis of payments to employees of banks. Organization analysis of calculations with the employees of banks should be made to certain rules, and used to analyze the information must match the uniform principles of its formation.